I've seen very incomplete ones around the net, but I believe I'm the first to make it comprehensive.
I'll explain every choice I made, and you can argue if you want, especially with how I screwed over Necropolis.
BANLIST
Heroes
Anwen (Hero Spell is too powerful)
Units
Inferno - Sorcerer (Fast, powerful AND stop charging!)
Sylvan - Unicorn (15-power shield while the fast and powerful Unicorn is charging! And it STACKS!)
Academy - Phoenix (High power, bigger range than any other unit, PLUS REVIVAL!)
Necropolis - Wraith (Instakill? You can't even dispute this.)
Artifacts
Haven - King's Crown (So cheap. Makes for constant combos and Hero Spells.)
Necropolis - Blood Ring (You are destroying idle units all the time. Vampires and Bone Dragons get magnified use from this.)
Necropolis - Spider Cloak (Even though you drop to 10% health, you can easily recover with Vampires, and once that happens, you are basically guaranteed a win)
SUSPECT LIST
Heroes
Markal (Hero Spell is just a little too cheap, especially since you get the opportunity to fuse an Elite or Champion 3+ times! Lion's Mane is the icing on the cake.)
Units
Haven - Sword Master (SUPER DUPER high power, plus the opponent's health is drained for the rest of the match!)
Sylvan - Druid (Fast, can infinitely stall and eventually eliminate ANY Champion unit!)
Necropolis - Bone Dragon (The only way to stop its attack is through walls or sacrificing charging Champion units.)
Artifacts
Inferno - Rage Shield (The drop in wall power isn't noticeable, while the 25% boost to unit power helps immensely.)
Academy - Mana Sheild [sic] (Blocks on average 20 damage from each mass murder.)
RESTRICTIONS
Match-ups
Jezebeth vs. Necropolis (Necropolis Heroes can't avoid making walls, thereby giving Jezebeth a huge advantage.)
Cyrus vs. Necropolis (If you don't know about Cyrus' Staff of Explosia instakill, go play that match-up more.)
Units
Academy - Gremlin, limited to 1 per team (16 POWER FOR ATTACKING THE FIRST ROW!?! That takes out most walls and most just-formed Elites in one shot!)
Necropolis - Zombie, limited to 1 per team (2-turn charge, effectively 10 attack power [plus 2 for each turn the enemy charges past yours], 4 idle defense power... yeah, CHEAP. Fiona especially gets a huge boost from their massive idle defense.)
HOW THE TIERS WORK
Everything Goes
Just completely ignore the tier list. Nothing is banned.
Banlist + Restrictions Enforced
Everything on the banlist is banned. Suspects are allowed. Restrictions apply.
Banlist
Everything on the banlist is banned. Suspects are allowed. Restrictions do not apply.
Banlist + Suspects Banned, Restrictions Enforced
Everything on the banlist is banned. Suspects are banned. Restrictions apply.
Banlist + Suspects Banned
Everything on the banlist is banned. Suspects are banned. Restrictions do not apply.
Well, that's basically it. Argue, dispute, discuss, whatever!
I'll explain every choice I made, and you can argue if you want, especially with how I screwed over Necropolis.
BANLIST
Heroes
Anwen (Hero Spell is too powerful)
Units
Inferno - Sorcerer (Fast, powerful AND stop charging!)
Sylvan - Unicorn (15-power shield while the fast and powerful Unicorn is charging! And it STACKS!)
Academy - Phoenix (High power, bigger range than any other unit, PLUS REVIVAL!)
Necropolis - Wraith (Instakill? You can't even dispute this.)
Artifacts
Haven - King's Crown (So cheap. Makes for constant combos and Hero Spells.)
Necropolis - Blood Ring (You are destroying idle units all the time. Vampires and Bone Dragons get magnified use from this.)
Necropolis - Spider Cloak (Even though you drop to 10% health, you can easily recover with Vampires, and once that happens, you are basically guaranteed a win)
SUSPECT LIST
Heroes
Markal (Hero Spell is just a little too cheap, especially since you get the opportunity to fuse an Elite or Champion 3+ times! Lion's Mane is the icing on the cake.)
Units
Haven - Sword Master (SUPER DUPER high power, plus the opponent's health is drained for the rest of the match!)
Sylvan - Druid (Fast, can infinitely stall and eventually eliminate ANY Champion unit!)
Necropolis - Bone Dragon (The only way to stop its attack is through walls or sacrificing charging Champion units.)
Artifacts
Inferno - Rage Shield (The drop in wall power isn't noticeable, while the 25% boost to unit power helps immensely.)
Academy - Mana Sheild [sic] (Blocks on average 20 damage from each mass murder.)
RESTRICTIONS
Match-ups
Jezebeth vs. Necropolis (Necropolis Heroes can't avoid making walls, thereby giving Jezebeth a huge advantage.)
Cyrus vs. Necropolis (If you don't know about Cyrus' Staff of Explosia instakill, go play that match-up more.)
Units
Academy - Gremlin, limited to 1 per team (16 POWER FOR ATTACKING THE FIRST ROW!?! That takes out most walls and most just-formed Elites in one shot!)
Necropolis - Zombie, limited to 1 per team (2-turn charge, effectively 10 attack power [plus 2 for each turn the enemy charges past yours], 4 idle defense power... yeah, CHEAP. Fiona especially gets a huge boost from their massive idle defense.)
HOW THE TIERS WORK
Everything Goes
Just completely ignore the tier list. Nothing is banned.
Banlist + Restrictions Enforced
Everything on the banlist is banned. Suspects are allowed. Restrictions apply.
Banlist
Everything on the banlist is banned. Suspects are allowed. Restrictions do not apply.
Banlist + Suspects Banned, Restrictions Enforced
Everything on the banlist is banned. Suspects are banned. Restrictions apply.
Banlist + Suspects Banned
Everything on the banlist is banned. Suspects are banned. Restrictions do not apply.
Well, that's basically it. Argue, dispute, discuss, whatever!